SRCom_OperationManual
1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...
D-05-IC22Q
1 Proceedings No.: IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 33(3) ...
D-05-IC22Q
1 Proceedings No.: IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 33(3) ...
Annex_E_Chi_30 Sep 2016
附件E 1 Version_11 Aug 2016 内地大学会计专业认证项目(全层面评审)材料核对清单所有文件只供本会有关的委员会和工作人员评审使用。(A) 课程资料1. 院校介绍(历史和发展、校区、图书馆、计算机等助学设施) 2. 会计专业的概况(专业名称、全日/在职制、人才培养方案/教学计划(课程设置)、学习年限、学分要求、教学大纲等) 3. * 课程分布表(按照不同的学习范畴列出合适的课 ...
Circular_GIG1611
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GT2016
CPA Golf Tournament 2016 Date: Thursday, 27 October 2016 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...
jazz_oct
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
160522_Geopark visit_1
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
PICIG160405
The Property, Infrastructure and Construction Interest Group (PICIG) is holding a cocktail reception on 5 April 2016, at which Prof. Chan Cheung Ming, Alfred, Immediate Past Chairman of Elderly Commis ...
PICIG160405
The Property, Infrastructure and Construction Interest Group (PICIG) is holding a cocktail reception on 5 April 2016, at which Prof. Chan Cheung Ming, Alfred, Immediate Past Chairman of Elderly Commis ...
SRCom_OperationManual
1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...
jazz_feb
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
20151205_Photography Practice Session
Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...
jazz_nov
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
Circular_GIG1512_rv
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
Circular_SGIG150919_v3
CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The concert ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
ITIG150716_presentation_slides
The Vulnerability of Everything Network Box Corporation Ltd. www.network-box.com Copyright Network Box Corporation Limited 2015 No part of this document or any of its contents may be reproduced, copi ...
201508-09_Dinghy courses_FULLA
Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering three dinghy courses for beginners who would like to have a taste of sailing. Course A Course B Course C Course name: Intr ...
201509_Level two
Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...
order_0107
Proceedings No.: D-12-0663O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
tue
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
w150503j
HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code: W150503J HKICPA and CIMA present a three-day workshop, specifically for HKICPA members who intend to excel in financial and managem ...
w150418j
HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code: W150418J HKICPA and CIMA present a three-day workshop, specifically for HKICPA members who intend to excel in financial and ma ...
Photography Practice Sessions_Feb-Mar15
Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively for members who are interested in macro photography and wish ...
PICIG150109
Property, Infrastructure and Construction Interest Group (PICIG) Visit to Holiday Inn Express Hong Kong Soho -green and innovative design Date 9 January 2015 (Friday) Time 3:00 p.m. – 4:45 p.m. Progra ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
jf_nov
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
w141005aj
HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop (re-run) Programme Code: W141005AJ HKICPA and CIMA present a four-day workshop, specifically for HKICP ...
Flyer_EL140902
HKICPA Webinar: Macro Hedge Accounting under IFRS 9 Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, EY Date 2 September 2014, Tuesday, 12:30 p.m. – 2:00 p.m. Competency* Acco ...
w140329j
HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop Programme Code: W140329J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members ...
dec
Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...
Flyer_S-MCS131129
-1-Date 29 November 2013 (Friday) Time 9 a.m. -5 p.m. Venue Versailles Ballroom, 3rd Floor Regal Kowloon Hotel (富豪九龍酒店) 71 Mody Road, Tsim Sha Tsui, Kowloon (Tsim Sha Tsui East MTR Station Exit P2) Hi ...
w130928j
Professional Competence in Management Accounting: Case Study Workshop Programme Code: W130928J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in finan ...
Flyer_EL130716
e Webinar on tax chhaannggeess iinn HHoonngg KKoonngg aanndd CChhiinnaa tthhaatt aaffffeecctt tthhee pprriivvaattee eeqquuiittyy iinndduussttrryy Speakers Mr. Gary James CEO, Waterfall Partners Limite ...
agenda-day1-2
Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...
130605
Winding Up and Unfair Prejudice Proceedings: The Effect of the Yung Kee Case About the topic At this seminar, Victor Joffe QC will give an overview of the facts of the Yung Kee case, which involved a ...
pi2012-flyer-rerun
Insolvency Preparatory I 2012 (Re-run) The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenc ...
D-09-0429C_decision_order
Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...
aml_2012
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...
111129
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
111129.Flyer
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
w111018
The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...
Circular_golf class_Oct2011
Class, Date & Time October 2011 Event code: GIG 111008-B GIG 111008-I Class: Beginner class Intermediate class Date: 8, 15, 22 & 29 October 2011 (all Saturdays) Time: 4:00 p.m. – 5:30 p.m. 5:3 ...
pii
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2011. The course will be held on five consecutive Saturday morn ...
IP2-2011
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2011. The course will be held on five consecutive Saturday morn ...
out_apr
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
aml_2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
out_mar
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
aml_2011_old
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...
cp-nt-2010
1 Guidelines and Procedures for Accreditation /Re-accreditation of Conversion Programmes offered by Non-tertiary Institutions or Overseas Tertiary Institutions conducted in Hong Kong 1. Purpose To en ...
insolvency-preparatory-ii
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...
hl-hkfrs-pe
[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
chinadesk
The Success Ingredient 「中國諮詢台」服務由深圳市注冊會計師協會提供China Desk service is provided by the Shenzhen Institute of Certified Public Accountants China Desk 「中國諮詢台」服務Information Service 免費Free 由內地業務關注組主辦Organised ...
chinadesk
The Success Ingredient 「中國諮詢台」服務由深圳市注冊會計師協會提供China Desk service is provided by the Shenzhen Institute of Certified Public Accountants China Desk 「中國諮詢台」服務Information Service 免費Free 由內地業務關注組主辦Organised ...
I2C_Fin-ImprovementProject
5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (SECOND SET) Comments to be ...
I2C-Fin-ImprovementProject
5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (SECOND SET) Comments to be ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
0406
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...
FRSCMS-Jul
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...
0405
Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...
FRSCMS-May
Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...
20150726&0822_Photography Practice Sessions
20150726&0822_Photography Practice Sessions Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in July and August as follows: July 2015 August ...
Circular_golf class (Dec 13)
Circular_golf class (Dec 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training cour ...
Circular_golf class (Nov 13)
Circular_golf class (Nov 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...
South Africa - Confirmation com Guide on SAAPS6 Forms (2)
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20150718&19_Level one_FULL
20150718&19_Level one_FULL Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise a training course ...
Snooker course_130929 (rv2)
Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...
Circular_golf class(Nov-Dec 2011)_1
Circular_golf class(Nov-Dec 2011)_1 Class, Date & Time November/December 2011 Event code: GIG 111126-B GIG 111126-I Class: Beginner class Intermediate class Date: 26 November and 3, 10 & 17 De ...
Circular_golf class(Nov-Dec 2011)
Circular_golf class(Nov-Dec 2011) Class, Date & Time November/December 2011 Event code: GIG 111126-B GIG 111126-I Class: Beginner class Intermediate class Date: 26 November and 3, 10 & 17 Dece ...
Circular_golf class (Jan 14)
Circular_golf class (Jan 14) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training cour ...
Circular_golf class (Oct 2012)
Circular_golf class (Oct 2012) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players w ...
Circular_golf class (Dec12) v2
Circular_golf class (Dec12) v2 The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players w ...
Circular_golf class (Nov 12)
Circular_golf class (Nov 12) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...
Circular_golf class (March 2012)
Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...
2016新春賀年盛點訂購表-內部傳閱_HKICPA
送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
Gold Hill tading Limited_2021--HKICPA
產品(以禮劵發售)原價(HK)優惠價(HK)數量(券)總額(HK)原價(HK)優惠價(HK)數量(券)總額(HK)送遞資料送遞地址:雙黃白蓮蓉月餅(標準四個裝)308195茶樹菇栗子燉老雞速遞掛號迷你金莎奶黃月餅(八個裝)218168栗子玉米燉豬送遞日期:迷你金箔全黃白蓮蓉月餅(八個裝)198158金瓜燉魚湯公司名稱:迷你金箔全黃紅荳蓉月餅(八個裝)198158薏米青紅蘿蔔燉西施骨迷你低糖白蓮蓉月 ...
Application Form 2022 Internationalorg v2docx
Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...
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IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Di ...
update279
i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...
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1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
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附录1 词汇表5 实务经验框架 香港会计师公会 1 词汇表专业用语定义认可雇主由公会以企业层面认可的雇主,负责监督指导准会员。认可雇主清楚理解他们负有的责任,以确保准会员在受雇期间得到适当类型和程度的实务经验,以符合公会会员资格申请的要求。认可雇主也可以是由一个集团公司组成,意指一家集团母公司及其子公司或关联公司组成的企业,由中央的人力资源部门管理,并由同一位负责人控制之下,从而整个集团能够为注册 ...
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PC -Taxation Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...
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update295
i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
DC order_0969_8Feb2018_edited
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
0405wkshop
Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
tuewk
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
fe-paper1-answer
Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...
BMO_0612
Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...
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2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2ndar2018
STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...
COES5002018
Professional Ethics in Liquidation and Insolvency COE Chapter E Section 500 Revised July 2020, January 2022 Code of Ethics for Professional Accountants Chapter E Section 500 CODE OF ETHICS FOR PROFESS ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
Status report 2013c
準則趨同的更新文件(2014年4月7日) 在前次2013年7月8日的更新文件中,已报告中国财政部(下称〝财政部〞)因应香港财务报告准则于2013年生效的新订准则,正在更新中国企业会计准则,以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿,并邀请公众发表意见。香港会计师公会(下称〝公会〞)一直与财政部保持联系,了解新修订中国企业会计准则的发布日期。财政部告 ...
tls070913
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
Tax_Bulletin_2007
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...
2021_2nd runner up
The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...
Module 6
Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...
Module D Taxation Flashcards Fourth Edition
Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
20121206_ModuleC_Essay
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ETS-FE
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ETS-FE
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training_guidelines
Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...
ETS-FE
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
positionpaper2017
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
positionpaper4Jan17
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
Important Note to Candidates - Capstone Final Examination (December 2023 Session - Hong Kong Location)
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Associate level examination results of the June 2022 Session
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MPS M12-Part I Dec 2021
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M5 MPS Jun 2022
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update014
Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...
Learning Resources
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t_1
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
t_2
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
r5fee
(Revised in Oct 2024) 2025 FEE SCHEDULE Form R-5 Application for advancement to fellowship One-off application fee Annual fee Total payment HKD HKD HKD Application for advancement to fellowship (Form ...
FCP2019 timetable
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
Case 2
1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview) Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...
t
Timeable for Financial Conrollership Programme (May to October 2017) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 13 May 2017 HKICPA Day 2 27 May 2017 HKICPA 2. A ...
Programme for new members_NMC2017
Hard work pays off. Let's celebrate your achievement! You are cordially invited to the NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since April 2016) Saturday, 20 May 2017 3:00pm – ...
Terms and Conditions of Degaussing Service Promotion_20160920
Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 20 Sep 2016 – ...
Programme for new member 2016
NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2015) Date: Time: 21 May 2016, Saturday 3:00 p.m. – 5:00 p.m. Venue: Hong Kong Institute of CPAs 27th Floor, Wu Chung House, 213 ...
YMSC151107_programme
Version: 151102 Career conference: Career Breakthrough Date: 7 November 2015, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Time: 2:0 ...
Terms and Conditions of Degaussing Service Promotion_20150917
Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 1 Sep 2015 – ...
Terms and Conditions of Degaussing Service Promotion_20150917.p
Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 1 Sep 2015 – ...
Programme_2015
NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2014) Date: Time: 16 May 2015, Saturday 3:00 p.m. – 5:00 p.m. Venue: 27th Floor, Wu Chung House, 213 Queen's Road East, Wanch ...
Song list
Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...
mem_practice_sponsorship
ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 14 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...
Structure and syllabus
Examination papers Mock Examination HKDSE BAFS examination Paper 1(A) Compulsory part – Accounting strand Paper 1(B) Compulsory part – Business Management strand Paper 2(A) Elective part – Accounting ...
IFRS Regional Policy Forum 2013
The 7th IFRS Regional Policy Forum was held in Hong Kong on 5-6 June 2013. Materials relating to the Forum can be accessed at the links below. Agenda Day 1 & Day 2 Programme Programme Brochure Ope ...
Programme for new member 2013
CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since June 2012. Date: Time: 11 May 2013, Satu ...
A - Methodologies
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...
jp-Jul
Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and registered students Offffers Entitle to become Joy & ...
event
Prospective CPA Issue No. 51 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 September 2009 Date Events 30 September E – Module preparation seminar for modu ...
event
Prospective CPA Issue No. 50 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 September 2009 Date Events 3 September Q – Information session for enhanced QP 9 S ...
P091008
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年10月8日至11月5日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導 ...
event
Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...
Convergence of Auditing Standards between Mainland and Hong Kong
Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process Annex II to the Joint Declar ...
P090416
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年4 月16 日至5 月14 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...
P090416
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年4 月16 日至5 月14 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...
Financial Reporting
Accounting Bulletins No. Subject Issue Date AB 3 (Revised) Guidance on disclosure of directors' remuneration 6/2019 AB 4 Guidance on the Determination of Realised Profits and Losses in the Context ...
luncheon enrolment_form
Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2007 and Luncheon with CPAs REGISTRATION FORM Date 17 November 2007, Saturday Time 9:30 a.m. – 3:30 p.m. Venue 27/F, Wu ...
luncheon_enrolment_form
Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2007 and Luncheon with CPAs REGISTRATION FORM Date 17 November 2007, Saturday Time 9:30 a.m. – 3:30 p.m. Venue 27/F, Wu ...
luncheon_enrolment_form
Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2007 and Luncheon with CPAs REGISTRATION FORM Date 17 November 2007, Saturday Time 9:30 a.m. – 3:30 p.m. Venue 27/F, Wu ...
luncheon enrolment_form
Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2007 and Luncheon with CPAs REGISTRATION FORM Date 17 November 2007, Saturday Time 9:30 a.m. – 3:30 p.m. Venue 27/F, Wu ...
calendar
January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...
calendar
December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...
040227fsig_2
-2 -Financial Services Interest Group – Tour Visit to Macau Financial Sectors Date: 27 February 2004, Friday Time: 8:30a.m. to 5:30p.m. Programme: 8:30a.m. Assemble at the entrance of the departure ar ...
Circular1310_tommykan (rv)
Circular1310_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, PGA for beginner, intermediate and advanced levels. Mr. Kan, former golf professional o ...
Terms and Conditions of Degaussing Service Promotion (revised)
Terms and Conditions of Degaussing Service Promotion (revised) Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered st ...
051017Q&A
051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說 量 律行論見律見 1. 了連了不兩 力不力不行不 2. 了1000不什 不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領 金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不 臨不不臨更領 7. 年不 8. 不50年不 不領 9. 理 (1 ...
Circular1404_tommykan (rv)_1
Circular1404_tommykan (rv)_1 The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professio ...
Circular1404_tommykan (rv)
Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...
web_Joy&Peace_2011 _special promotion in July_
web_Joy&Peace_2011 _special promotion in July_ Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and regi ...
Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上 年度在中國內地進行臨時執業活動的,要在 5 月 31 日之前報備 前述期間的全部臨時執業活動。 註:臨時執業業務報告表(附表 4) 《暫行規定》第十條:"在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前,向臨時執業許可証頒發機關報備上年度臨時執業業務報告表(附表 4)。向省級財政部門報備 ...
4AB
1 From: Sent: To: Subject: Follow Up Flag: Flag Status: info on behalf of HKAB 2022年5月5日星期四12:04 P.T. Comment Letter HKICPA’s Invitation to Comment on IFRS Interpretations Committee Tentative Agenda D ...
CO-rewrite - non transitional QA
Question A3 Disclosure of principal activities What information Answer Section 390(1)(b) states that the directors' report must contain the principal activities of the company in the course of the ...
pr_ias1def
2020/5/5 IFRS -IASB proposes deferring IAS 1 amendments’ effective date due to covid-19 https://www.ifrs.org/news-and-events/2020/05/classification-of-liabilities-deferral-exposure-draft/1/1 04 May 20 ...
CPD requirements
My job requires me to coach my staff on a daily basis Can I claim CPD hours from coaching my staff My job requires me to coach my staff on a daily basis, can I claim the CPD hours? No. Normal work act ...
Students of HKIAAT/ JES
I understand there is special concession for those AAT members who were on the HKIAAT Member Registe Such AAT members will need to register with the Institute for taking examinations under the QP. The ...
CPD requirements
How many CPD hours does a member need to complete According to Statement 1.500 , all members are required to complete a total of 120 hours of relevant CPD activity in each rolling three-year period, o ...
1_101
1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...
update109
i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...
Exam Technique Seminar_Module A
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SSG_201314_2ndrunnerup
Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...
tts1301_03
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
hkifricint 12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...
MC Jun 2018 Question
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Module D Dec 2018Question
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SCPD18101001_HandoutToParticipants
Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...
Paper04
Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...
0726
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...
0726old
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...
p02
Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...
faqs12it
Page 1 of 5 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...
handouts_old
-1-房地產、基建及建造業興趣小組晚間研討會日期: 2017年11月15日(星期三) 時間: 晚上6:30 – 8:00 地點: 香港皇后大道東213號胡忠大廈27樓講者: 中華太極智慧學院院長楊雲中先生題目:太極文化·養生·減壓世界上最完美的運動-太極拳,將氣功,武術,體操,哲學,文化,技擊,健身等融為一體的運動。不僅是中華傳統武術的魁寶,更是中華傳統文化的精髓!她發源於中國 ...
DC order_ Chan Wone Yee _7 Jun 2017_edited
IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...
FE June 2016 Paper I Panelists Report_Final
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order-1121P
1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...
FE December 2015 Paper I Panelists Report_Final
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JHC ppt
Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...
order-reason-1122
Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
CPA Football Competition 2014-2015
CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...